https://www.taxtmi.com/caselaws?id=176418 Section 6(1)(i) of the West Bengal Estates Acquisition Act, 1953 applied only to properties held exclusively for charitable or religious purposes. The Court treated the statutory definitions of religious purpose and charitable purpose as exhaustive: religious purpose under section 2(n) did not extend to provisions for the wakif or his family, and charitable purpose under section 2(c) required public benefit rather than private family advantage. Because the wakf deeds combined religious and charitable elements with substantial family endowments and secular benefits, the wakfs were not exclusively charitable or religious and did not qualify for exemption; their estates therefore vested in the State. en-us Mon, 08 Mar 1965 00:00:00 +0530 Sat, 02 Jan 2016 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176418 Section 6(1)(i) of the West Bengal Estates Acquisition Act, 1953 applied only to properties held exclusively for charitable or religious purposes. The Court treated the statutory definitions of religious purpose and charitable purpose as exhaustive: religious purpose under section 2(n) did not extend to provisions for the wakif or his family, and charitable purpose under section 2(c) required public benefit rather than private family advantage. Because the wakf deeds combined religious and charitable elements with substantial family endowments and secular benefits, the wakfs were not exclusively charitable or religious and did not qualify for exemption; their estates therefore vested in the State. Case-Laws Indian Laws Mon, 08 Mar 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176418